These are selected 2022 transactions for Blue Corporation:

Jan. 1 Purchased a copyright for $84,000. The copyright has a useful life of 6 years
and a remaining legal life of 30 years.
Mar. 1 Purchased a patent with an estimated useful life of 4 years and a legal life of
20 years for $27,000.
Sept. 1 Purchased a small company and recorded goodwill of $114,000. Its useful life
is indefinite.

Prepare all adjusting entries at December 31 to record amortization required by the events.

Bandar industries berhad of malaysia manufactures sporting equipment. one of the company’s products, a football helmet for the north american market, requires a special plastic. during the quarter ending june 30, the company manufactured 35,000 helmets, using 22,500 kilograms of plastic. the plastic cost the company $171,000. according to the standard cost card, each helmet should require 0.6 kilograms of plastic, at a cost of $8 per kilogram. 1. what is the standard quantity of kilograms of plastic (sq) that is allowed to make 35,000 helmets? 2. what is the standard materials cost allowed (sq x sp) to make 35,000 helmets? 3. what is the materials spending variance? 4. what is the materials price variance and the materials quantity variance?